Amendment of Bombay Electricity Duty Act,

For energy consumed by all industrial undertaking- -

1. (a) when it is consumed-
   • (i) in an electro-chemical or electro-metallurgical process, or
   • (ii) industrial co-operative factories and production centres organised by the Khadi and Village Industries Board, constituted under the Khadi and Village Industries Commission Act, 1956, or by a Board constituted under Bombay Khadi and Village Industries Act, 1960;
   • (iii) industrial undertakings in which less than 50 persons (including persons employed on temporary basis or on daily wages) are working or were working on any day of the preceding twelve months in all the shifts in the aggregate and the capital assets of which (including investments in the form of land, building, machinery, equipment and working capital) do not exceed the value of Rs. 6 lakhs; subject in all case under clause
2. (a) to the condition that separate meters or sub-meters are installed for indicating such consumption separately. 1 nP. for every three units or part thereof.
3. (b) in any other cases not falling under clause (a) 1.60 nP. per unit.
   • (i) any undertaking is an industrial undertaking,
   • (ii) any process is an electro-metallurgical or electro-chemical process, or
   • (iii) energy is consumed for motive power or heating by an industrial undertaking falling under sub-clause
   • (iii) of clause (a), the decision shall be decided by the State Government and the decision of the State Government thereof shall be final.